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Revisorns samhällsnytta genom revisionsrådgivning: en kvantitativ studie av revisorers upplevda samhällsnytta genom rådgivning inom ramen för revision
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2015 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

In recent years the auditors’ role has begun to change. The initial task was to verify businesses financial data. Today the auditors perform more advisory services. Before the auditor role started to change, the clients’ stakeholders were central in the auditors’ decision-making. Nowadays the client is central. The audit profession is expected to serve the public interest, thereby the auditor is expected to create benefits for the society. Recent research says that the auditor prioritize their client above the public’s interest.

The study´s aim is to create an image of how auditors perceive that their audit-related services contribute to create benefits for the society. The focus will therefore be on audit-related services (ARS) instead of non-audit services (NAS), that recent research have studied. Through accounting theories and recent research a model has been developed to illustrate how ARS affects public interest. To test the model a survey has been carried through to learn how auditors perceive that their advisory services create benefits for the society.

The results indicates that auditors do not create any benefits for the society. On one hand the results suggests that all the primary stakeholders benefit from auditors advisory to their client. Further the results indicates that auditors perceive themselves contribute with added value to authorities, which is regarded as the main contributor to a sustainable standard of living. This indicates that auditors do create benefits for secondary stakeholders.

Place, publisher, year, edition, pages
2015. , 75 p.
Keyword [en]
Audit-related services (ARS), Auditor, Advisory services, benefits for society, client, stakeholder
Keyword [sv]
Audit-related services (ARS), Rådgivning, Revisor, Rådgivningstjänster, samhällsnytta, klient
National Category
Business Administration
URN: urn:nbn:se:hkr:diva-14505OAI: diva2:849273
Educational program
Degree of Bachelor of Science in Business and Economics
Social and Behavioural Science, Law
Available from: 2015-09-09 Created: 2015-08-27 Last updated: 2015-09-09Bibliographically approved

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